Environmental Performance Auditing Research Articles

Investigating the Relationship between Economic Growth, Institutional Environment and Sulphur Dioxide Emissions

In order to promote ecological sustainability, the issue of sulphur dioxide emissions is of increasing interest to researchers. Majority of the current research, however, focuses on the relationship between sulphur dioxide (SO2) emissions, foreign direct investment (FDI), and trade, as well as the effects of trade on SO2 emissions, thus rarely takes it into account that the greater impact of the institutional environment and economic growth on SO2 emissions. Using the 2008–2017 provincial panel data, this paper uses a fixed effects model to empirically test the institutional environment and economic growth of sulphur dioxide (SO2) emissions. The results show that GDP growth and SO2 emissions had an inverted “U”-shaped relationship. The institutional environment and the higher level of government intervention in the region led to SO2 emissions decreasing significantly, and the institutional environment and the level of government intervention on economic growth and SO2 emissions form a negative regulatory role. In this paper, environmental governance research, specified by the regional environmental governance, and government environmental performance audit policy provide empirical evidence, thus promoting sustainable ecological and environmental development.

Assessing Public Sector Environmental Accountability Through Performance Audit: The Case of Maldives

Environmental accountability has gained much-needed attention due to the growing concern about climate change and its impact. Given that environmental management has been a function of government, especially in developing countries like the Maldives, the country’s economy is dependent on its environment and natural resources, and the numerous efforts by the government toward environmental protection, promoting environmental accountability becomes crucial. At the heart of promoting environmental accountability lies the important role of public sector environmental performance audits. Through a qualitative research method of content analyses and unstructured interviews, this study aims to discuss the importance of environmental performance auditing in creating public sector accountability by alluding to the importance of environmental accountability and SAI Maldives’ role in creating public sector environmental accountability.

Exploration of Environmental Protection-Oriented Ecoenvironmental Performance Audit System

In the era of the COVID-19 (SARS-CoV-2) virus, it has become imperative to audit the environment surrounding us to prioritize public health and the healthcare system. This study aims to accelerate the reform of the economic development modes and the construction of a resource-friendly society. The environmental protection-oriented ecoenvironmental performance audit system is studied here. Based on the current situation of regional ecological pollution in the Yangtze River Economic Belt, the situation and existing problems are analyzed for the ecoenvironment in the Yangtze River Economic Belt from the perspectives of biodiversity, water ecoenvironment, wetland ecoenvironment, and forest ecoenvironment. Then, the situation is deeply analyzed for the ecoenvironmental performance audit project in the Yangtze River Economic Belt. Afterward, we explore the basic characteristics of the environmental audit and summarize the implementation path of resource and environmental audit. The results show that there are some problems in the control and utilization of funds for environmental protection and the development and protection of resources in the cities along the Yangtze River Economic Belt. Then we analyze the problems in the ecoenvironmental performance audit of the Yangtze River Economic Belt and give some suggestions for improving the ecoenvironmental performance audit work. The objective of this paper is to improve the application effect of ecoenvironmental performance audit and provide references for future environmental protection work which will have great impacts on public health and the development of healthcare services.

THE ROLE OF THE INTERNAL AUDITOR IN INCREASING THE EFFECTIVENESS OF ENVIRONMENTAL PERFORMANCE TO ACHIEVE ECONOMIC DEVELOPMENT A FIELD STUDY ON SOME OIL COMPANIES

The study aims to study the thesis to determine the role of the internal auditor and to explain the impact of this on the effectiveness of environmental performance to achieve the goals of economic development, and the study was conducted on a sample of (100) workers from the oil sector companies in the Arab Republic of Egypt and statistical analysis was used in order to ensure the validity of the study hypotheses . The study reached the following results: • There is a significant relationship with statistical significance between activating the internal auditor's role and his environmental auditing and risks, and the first hypothesis was accepted. • There is a significant relationship with statistical significance between the role of the internal auditor and increasing the effectiveness of environmental performance. The second hypothesis was accepted. • There is a significant relationship with statistical significance between increasing the effectiveness of environmental performance and achieving economic development goals, and the third hypothesis was accepted. • There is a significant relationship with statistical significance between the role of the internal auditor as an independent variable and between increasing the effectiveness of environmental performance as an intermediate variable and achieving economic development goals as a dependent variable, and the fourth hypothesis was accepted. • There is a significant relationship with statistical significance between the academic Scientific and practical qualification of internal auditors and achieving sustainable development, and the fifth hypothesis was accepted. The most important recommendations of the researcher include the following: Among the most important recommendations that researchers offer are the following: The results showed the positive impact of the role of the internal auditor in increasing the effectiveness of the environmental performance, which is reflected positively on the goals of economic development. Therefore, the researcher recommends activating the role of the internal auditor in oil companies by following the following: • The internal audit performance must be developed to activate its role in environmental performance auditing. • We recommend the independence of the internal audit and its reporting to the Board of Directors to rely on the objectivity it assesses and the reports it provides on actual performance. • The researcher recommends continuous evaluation of the effectiveness of environmental performance by internal review. • The researcher recommends enabling the effectiveness of environmental performance to improve the level of the international classification for Egypt. • The researcher recommends the interest of oil companies to develop workers in the internal audit scientifically and to upgrade their educational qualifications and the presence of incentives and participation from the company in completing its scientific path.

Reputational risk and environmental performance auditing: A study in the Australian commonwealth public sector

AbstractThis paper examines how reputational risk to government is generated through framing and overflows evident in environmental performance auditing. It analyses two high‐profile performance audits conducted by the Australian National Audit Office. It is motivated by a gap in the literature on performance auditing and environmental auditing, which both acknowledge that audits may give rise to reputational risk but have not analysed the process through which this occurs. Using ideas of framing (Goffman, 1974) and overflow (Callon, 1983), this paper extends the work of Power (2007) by explaining how different accounts can be constructed from the same underlying events through the application of different frames. Alternative framings generate reputational risk by highlighting contentious issues that may otherwise have been ignored or received minimal consideration. In particular, representatives of the opposition and media can use political and public interest frames to construct performance accounts which differ from and challenge the improvement frame emphasised by performance auditors and favoured by government. This paper shows that auditors’ roles are more complex than often assumed and that auditors relate to different audiences through different frames.

The application of DEA model in enterprise environmental performance auditing

As a part of society, enterprises have an inescapable responsibility for environmental protection and governance. This article discusses the feasibility and necessity of enterprises environmental performance auditing and uses DEA model calculate the environmental performance of Haier for example. The most of reference data are selected and sorted from Haier’s environmental reportspublished in 2008, 2009, 2011 and 2015, and some of the data from some published articles and fieldwork. All the calculation results are calculated by DEAP software andhave a high credibility. The analysis results of this article can give corporate managements an idea about using environmental performance auditing to adjust their corporate environmental investments capital quota and change their company’s environmental strategies.

Ternary emergetic environmental performance auditing of a typical industrial park in Beijing

An industrial park is characterized as a cluster of industries designed to meet compatible demands of different economic organizations within one location, which is pivotal to drive the regional economic growth of developing countries. The concentrated industrial activities inevitably result in substantial resource consumption and corresponding environmental emissions. Environmental auditing, which is used for the checking and verification of environmental performance, is an effective tool for investigating environmental emissions and resource consumption status and alleviation potential in industrial parks. As one of the environmental auditing technologies, emergy analysis, which provides a systematic approach in identifying the balance between socioeconomic development and natural environment, is employed in this paper. Specifically, a ternary emergetic environmental performance auditing framework was proposed to evaluate the behavior (preliminary work), ecological-economic efficiency (Level 1), environmental impact (Level 2), and mitigation effect (Level 3) of a typical industrial park in Beijing. The result showed that the concerned industrial park mainly depends on labor and service inputs and has a relatively high economic efficiency. However, the large dependence on purchased emergy exerted great pressure on the resource and environment, and affect the stability of the industrial park. The proposed framework may help reveal the value that free environmental services and resources offer to a specific system and thus can be complementary to the existing environmental performance auditing tools.

Study on Government Environmental Performance Audit

Currently, the environmental situation of earth is worse and worse, and the living environment of human beings is threatened seriously. People all over the world pay more attention on the environmental protection and sustainable development. Audit institutions, because of their unique professional advantages, can play a very important role in environmental protection. Thus, Environmental performance audit is developing gradually acting as a sustained and effective managerial instrument to inspect and supervise the environmental economic activities.

Research on the Environmental Performance Audit Evaluation Index System Construction of Country Government in China

The article reviews systematically the domestic and international environment performance audit evaluation index system, and explores the problems existing in the present evaluation system: Application areas are more concentrated on the main micro enterprises; There is a lack of performance evaluation of macro field; Evaluation index is not concrete. And then the article constructs our country environment performance audit evaluation index system.

The Construction of Engineering Projects Environmental Performance Auditing

The Environmental performance auditing is one professional audit that auditing the environmental performance of engineering project. We construct a multi-level auditing network in the whole process of project. That network can be divided into government audit, social audit and internal audit. And with which we predict, evaluate and control the impact on environmental effectively.

Undesirable input–output two-phase DEA model in an environmental performance audit

Widespread environmental concern provides an opportunity for the development of environmental auditing. This study aims to analyze ideas that address evaluation difficulties in an environmental performance audit and to promote the application of environmental performance audit in energy saving and emission reduction toward a high-end direction. An improved data envelopment analysis (DEA) model is applied in the environmental performance audit by data translation and the transformation method. With benchmark management considered, a two-phase DEA model algorithm is proposed to solve restricted inputs and outputs for pollutants or wastes as well as to overcome the relative efficiency of defects in traditional DEA evaluation. In the case study of a domestic sewage treatment plant, the model is found to improve the flexibility and effectiveness of the application.

Network Construction of Environmental Performance Auditing against Engineering Projects

Engineering projects have significant and long-lasting impact on our environment. The application of Environmental performance auditing can audit the environmental performance of an engineering project. If we can construct a multi-level auditing network in the whole process of a project, which is comprised of government audit, social audit and internal audit, we can predict, evaluate and control the impact on environmental effectively.

Environmental Performance Auditing (ISO 14001) In Natural Resave in Jordan and It's Impact On Minimization of Environmental Risks (case Study)

This study seeks to explore the preparations for ISO 14001- in industrial tourism as case study of natural resave in Jordan. The level of fitness with the requirements of these specification and measure the effect of that level to minimize the environmental risks was analyzed. Questionnaire model was used to test the hypotheses. The study resulted in a number of valuable results, and introduced some conclusions, which became a base to help the managers of natural resave to overlap the environmental risks. The Study covered five sections starting with identify the ISO 14001 and the concepts of it's exists. Also, the opportunities of natural resave for improving its environmental performance were determined.